TORRINGTON -- Tax Collector Robert T. Crovo has about 50 properties that could go into a tax sale if property taxes go unpaid. About 20 of those are in foreclosure, Crovo said.

The properties in foreclosure often have the taxes paid by the bank before they ever go to a tax sale, especially if the banks are working on refinancing deals with homeowners, Crovo said. The bank then figures the cost of the taxes into the refinanced home, allowing the owner to pay the back taxes over time.

Crovo estimates that he will have about $11 million in unpaid taxes as of Feb. 2, the deadline when taxes are considered late.

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